A new colleague here at Tolley House passed by my desk this lunchtime and spotted the latest issue of Taxation (out today!).

For a moment or two, he studied the cover image of a young, white, heterosexual couple gazing fondly at each other.

Then he read the main coverline - 'Can I have a date?' - and concluded, quite logically, that the story was about the romance of tax, and the author was the Richard Curtis who makes those woeful rom-coms.

It's not the first time someone has been perplexed by the appellation of Taxation's own Richard Curtis (who, I'm very pleased to report, has never seen Love, Actually).

It is, however, the most synchronistic occasion, given that the Treasury has just been boasting about its film tax relief scheme.

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